https://www.taxtmi.com/caselaws?id=191767 The ITAT allowed the assessee's appeals and dismissed the Revenue's appeals, concluding that the disallowances under sections 40A(3) and 40(a)(ia) of the Income Tax Act were not justified. The ITAT held that payments to brokers for hiring trucks fell under an exception in Rule 6DD(k) and that payments to truck owners for hiring trucks did not require TDS deduction under section 194C. en-us Fri, 15 Nov 2013 00:00:00 +0530 Thu, 20 Apr 2017 10:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191767 The ITAT allowed the assessee's appeals and dismissed the Revenue's appeals, concluding that the disallowances under sections 40A(3) and 40(a)(ia) of the Income Tax Act were not justified. The ITAT held that payments to brokers for hiring trucks fell under an exception in Rule 6DD(k) and that payments to truck owners for hiring trucks did not require TDS deduction under section 194C. Case-Laws Income Tax Fri, 15 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191767